Case Law Details
Case Name : Sudhakar Gundappa Paldewar Vs CIT (Appeals) (ITAT Pune)
Related Assessment Year : 2020-21
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Sudhakar Gundappa Paldewar Vs CIT (Appeals) (ITAT Pune)
The appeal concerns the taxation of leave encashment claimed by a retired PSU Bank employee under Section 10(10AA) of the Income Tax Act, 1961. The assessee had filed a return for AY 2020-21 claiming exemption under Section 10(10AA)(i) as if he were a government employee, seeking a refund of Rs. 1,96,170. The CPC/AO restricted the exemption to Rs. 3,00,000 under Section 10(10AA)(ii), taxing the remaining unutilized earned leave, a
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Sir,
I was Retired from State Bank of India on 31/01/19. My case is similar to the cae of Sudhakar Gundappa Paldewar Vs CIT (Appeals) (ITAT Pune) as published by you on 22.11.2025. I want to file an appeal for refund of Income tax on account of leave encashment where Income tax department allowed exemption for Rs.300000/- only. Please suggest some CA/ Income tax lawyer who is familiar with the case. I shall be grateful for the same.
Avnish Dasgupta
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E-mail- a.dasgupta1959 @ gmail.com